A federal jury will soon begin its deliberations in the trial of John “Junior” Gotti – after prosecutors yesterday borrowed from David Letterman and listed the “Top 20” reasons why the former Gambino leader never retired from the Mafia.

Assistant U.S. Attorney Victor Hou said the top reason was the money, arguing that Gotti has continued to live richly off ill-gotten gains he reaped as head of the Gambino crime family, hiding his wealth in real estate and shell companies.

“You can retire from the mob, but you can’t take the money with you,” Hou said in his closing argument yesterday.

The prosecutor quoted a prison conversation in which Gotti allegedly lambasted his uncles for demoting him and stealing cash.

Also in the Top 20, prosecutors claim Gotti continued to pass messages to his criminal associates, received regular updates on Gambino affairs, tampered with a witness and collected $50,000 in loan-sharking proceeds.

Gotti is on trial for a third time for racketeering charges after two previous juries failed to reach a verdict.